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Opinion 96-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. LIBRARIES -- Taxes (authority of village to charge library district with proportionate … a village may charge the district a proportionate amount of the tax refunds it is required to make as a result of …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau … by a special act of the State Legislature in 1970. The Library serves more than 16,000 community members and is …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Newark School District Public Library – Board Oversight (2014M-54)
Newark School District Public Library Board Oversight 2014M54
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Opinion 95-15
… of any tax refunded shall be a charge upon each "municipal corporation" or "special district" to the extent any taxes of the municipal corporation or special district are refunded. The term "tax … in a manner which will work hardship or injustice (see, e.g., Freeman v Kiamesha Concord Inc. , 76 Misc 2d 915, 351 …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Ramapo Catskill Library System – Procurement (2015M-84)
… officials did not seek competition when making purchases on behalf of the System’s member public libraries. Library … when purchases that exceed the bidding threshold are made on behalf of member public libraries. Adopt a procurement …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Westchester Library System – Procurement (2015M-199)
… was to evaluate the Library System’s procurement processes for the period January 1, 2014 through June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was … bidding or best value requirements when procuring goods and services for the use and benefit of the system’s member …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… was to examine whether Library officials ensured that bank reconciliations were accurately performed and reviewed … duties related to the preparation and review of review bank reconciliations. Key Recommendation Ensure that bank reconciliations are performed by someone who is …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… period June 1, 2014 through March 22, 2016. Background The George F. Johnson Memorial Library is located in the Town of … George F Johnson Memorial Library Library Expenditures …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Cohoes Public Library – Governance and Operations (2015M-259)
… governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code pertaining to the … Library is operating in accordance with its bylaws, its charter and City code. Periodically review and update the …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… totaling $494,817 out of the Library’s general checking account during our audit period, which is not permitted by … transfers of funds out of the Library’s general checking account. Ensure that public works contracts are competitively …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsDansville Public Library – Procurement (2015M-225)
… 1, 2013 through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, … in Steuben County. The Library, which is a school district public library organized to serve the residents of the … Dansville Public Library Procurement 2015M225 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… to require Library officials to periodically procure professional services through a competitive process. … Elmont Public Library Board Oversight and Professional Services 2014M060 …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, … Board of Trustees who are elected by Oswego City School District residents. The Library’s operating … for the fiscal year ending June 30, 2013. Key Findings The School District has been reducing the amount of money paid to …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Middle Country Public Library – Treasurer (2015M-291)
… July 1, 2014 through June 30, 2015. Background The Middle Country Public Library is located in the Town of Brookhaven … Middle Country Public Library Treasurer 2015M291 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Opinion 91-62
… on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district public library) … (with reservation of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public … Article VIII, §1 prohibits municipalities from making gifts or loans of their property to or in aid of any …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Walworth-Seely Public Library – Board Oversight (2014M-260)
… Purpose of Audit The purpose of our audit was to review the Board’s … of Walworth in Wayne County. The Library is governed by a seven-member Board of Trustees, which is appointed by the … The Board gave the Director check-signing authority and possession of a Library checkbook, contrary to the by-laws …
https://www.osc.ny.gov/local-government/audits/library/2015/03/13/walworth-seely-public-library-board-oversight-2014m-260Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library resources for the period July 1, … the Treasurer, who did not deposit certain cash receipts and received payments that were not included in her …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… in accordance with the collective bargaining agreement (CBA) and employee handbook. Key Recommendations The Board … and part-time employees for compliance with applicable CBA terms and, if necessary, correct discrepancies. 1 A …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Plattekill Library – Budgeting Practices (2017M-95)
… on all information available at the time. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95